Filling out section 3 of the calculation of insurance premiums
Payers will submit calculations for insurance premiums to the tax authority starting in 2021. It is he who oversees payments for compulsory pension, medical and social insurance. Section 3 of the unified calculation of contributions contains personalized accounting data. In turn, the tax authorities transfer them to the Pension Fund. The correct execution of this information determines how the data will appear on the personal accounts of individuals in the fund.
The calculation form was approved by order of the Federal Tax Service of the Russian Federation dated September 18, 2019 No. ММВ-7-11/ [email protected]
IMPORTANT! For 2021 reporting, complete the calculation of insurance premiums on a form approved. by order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] Read more about the innovations in our review.
The personalized information in section 3 consists of two blocks.
The first carries information about reporting: it talks about the type of calculation (it is primary or adjustment) and the submission period, reflects the information number of each employee and the date of submission of the reports. This part of the section contains personal and passport data of employees (subsection 3.1).
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
The second block consists of two subsections. The first, number 3.2.1, reflects information on accrued payments for the last three months, as well as the amount of insurance contributions for pension insurance. The second subsection, numbered 3.2.2, is filled out in case of accrual of contributions at an additional tariff. When filling out section 3 of the calculation of insurance premiums, you should pay great attention to the correct reflection of personal data.
Example of filling out section 3
Even if you make a mistake in one letter of the employee’s full name, you will need to submit an updated calculation. Let's look at how to fill out the clarification if you made a mistake in Section 3.
The Federal Tax Service suggested how to fill out the RSV for dismissed employees
In Letter dated December 5, 2018 N BS-4-11/ [email protected] , the tax service explained how to fill out the calculation of insurance premiums for dismissed employees. The situation is considered when the dismissal and the final settlement with the employee were made in different reporting periods.
Officials, with reference to clause 22.1 of the Procedure for filling out the DAM (approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 N ММВ-7-11 / [email protected] ), explained that information about dismissed employees must be included in Section 3 of the DAM for the reporting period including if in one of the months of this period they received remuneration:
- within the framework of labor relations;
- under civil law contracts, the subject of which is the performance of work or provision of services.
It does not matter that labor or civil relations were terminated in the previous reporting period.
The tax department does not specify how to fill out the monthly SZV-M report in such a situation. Considering that the employer is obliged to issue an extract from the SZV-M to the employee on the day of dismissal (paragraph 2, clause 4, article 11 of Federal Law No. 27-FZ of April 1, 1996), information about him should be included in the report in the month of his dismissal. The period of final settlement with the employee does not matter for the purposes of filling out the SZV-M.
In ZUP 3, in order for a dismissed employee, who was accrued benefits later than the date of his dismissal, to be included in Section 3 of the report Calculations for insurance premiums , nothing additional needs to be done. This is provided for by the report completion algorithm.
See also:
- Calculation of insurance premiums: filling in 1C 8.3 using an example
- Calculation of insurance premiums
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Indicators of section 3 of the unified calculation of contributions for the GAP
Section 3 should be filled in with personalized information regarding individuals who worked during the reporting period under a civil law agreement (GPC).
The procedure for filling out Section 3 for individuals working under a GPC agreement is somewhat different from the usual.
Social contributions for temporary disability and in connection with maternity (VNIM) are not accrued on the income of an individual performing work under a GPC agreement, except in cases where social insurance obligations are specified in the agreement. This means that the sign of a person in the insurance system on line 180 is indicated as 2.
Also, do not forget to fill out line 230 in subsection 3.2.1.
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Let's consider the procedure for filling out section 3 for an employee under a civil contract.
SZV-STAZH
Another document that must be issued to the dismissed employee is information about the insurance period (form SZV-STAZH Law No. 27-FZ of 04/01/1996). This form represents personalized accounting information confirming the employee’s insurance record and the amount of insurance premiums. This report appeared only in 2021 and must be submitted to the Pension Fund by March 1 annually. In 2021, all companies will take it for the first time; this must be done no later than March 1, 2021.
Upon dismissal, employees must be issued SZV-STAZH certificates until March 1; after March 1, they will need to be issued an extract from the form that is submitted to the Pension Fund.
Correction of section 3 and its features
The execution of an adjustment to section 3 of the calculation of insurance premiums depends on which subsection the error was made in. The tax authority provided explanations in a letter dated June 28, 2017 No. BS-4-11/ [email protected] Let's consider the filling options:
- Error in the employee’s individual information in subsection 3.1. The information needs to be reset. We create an adjustment to section 3 of the calculation, where the data from section 1 is left unchanged. In section 3 we work only with the data of the employee who has errors. So, let's edit the information that was reflected in the calculation. To do this, we leave the information in subsection 3.1 the same, and in subsection 3.2 in lines 190–300 we put 0. We create a new block of information for this employee, where in line 010 we put the correction number - 1. In subsection 3.1 we enter the correct data about the employee. In subsection 3.2 we add similar information from the primary report.
- Error in subsection 3.2. If you forgot to enter information about an employee. In this case, the adjustment to section 3 of the calculation of insurance premiums consists of adding data on the new employee and changing the indicators in section 1. If extra employees are reflected. Then in the updated calculation in section 3 we indicate information on these employees, and in lines 190–300 of subsection 3.2 we put 0 in all acquaintances. We also adjust section 1. If you just need to make changes to the indicators of the subsection, change the information and, if necessary, edit section 1 .
Calculation of contributions: indicate former employees in section 3 or not
From the clarifications issued by the Ministry of Finance (, ), it is only clear that subsection 3.2 “Information on the amounts of payments and other remuneration calculated in favor of individuals...” for such employees does not need to be filled out.
Which is logical, since since there were no payments, there is nothing to include. But it remains unclear whether such dismissed persons should be indicated in subsection 3.1 “Data about the individual recipient of the income.” Recently, the Federal Tax Service issued an explanation (), which states the following: “... in cases of failure to include in the calculation of insurance premiums for the reporting (calculation) period, employees who resigned in the previous reporting period and who did not receive payments in the reporting (calculation) period must be submitted to the tax authority by place of registration, an updated calculation of insurance premiums for the reporting (calculation) period, indicating in section 3 of the calculation of all insured persons in whose favor payments and other remunerations were accrued in the reporting (calculation) period, including those dismissed in the previous reporting period.” .
List of documents upon dismissal of an employee
Along with the usual documents that an employee receives on the day of dismissal, the organization is obliged to provide personalized accounting information. This is reflected in paragraph. 2 clause 4 art. 11 of Law 27-FZ (as amended on July 29, 2018). Read more about the documents below:
- Extracting information from the SZV-STAZH form. Information from SZV-STAZH for a specific employee must be provided starting from 2021. The statement must contain personal information only of the resigning employee. The document must be dated with the date of dismissal.
- Extract from the SZV-M form. It is impossible to provide copies of SVZ-M, which contain information about all employees. This is a direct violation of personal data protection requirements. It is necessary to group the information into an extract using the SZV-M form. It must be completed on the employee’s last working day.
- Copies of section 3. Information in section 3 of the calculation when dismissing an employee can be copied from already submitted reports.
Other documents from the employer upon dismissal
Copy of SZV-STAZH
. In the event of termination of the employment relationship, all employees must be given copies of SZV-M and SZV-STAZH.
SZV-STAZH must be filled out in a new way. The changes took effect in November 2021.
The dismissed employee must be given a copy of the SZV-STAZH with the “Original” type. It does not matter whether the employee has retired or not. SZV-STAZH must be issued to all employees who leave the company. And also to contractors with whom the contract has ceased to operate. It doesn’t matter whether the employee asked for the report or not. The document must be issued on the day of departure or termination of the contract.
By the way, an employee at any time has the right to ask the company to give him individual information. In this case, prepare them within 5 calendar days from the moment you received the application for issuance.
Fill out the SZV-STAZH on paper with ink or a ballpoint pen of any color except red and green (clause 1.2 of Appendix 5 to the Resolution of the Pension Fund Board of January 11, 2017 No. 3p).
When an employee leaves, it is necessary to prepare and submit to the Pension Fund information about his insurance experience. In 2021, the form and rules for filling out the report have changed (Resolution of the Pension Fund Board of December 6, 2018 No. 507p).
Urgently:
The fund requires an adjustment to SZV-STAZH if you did not take into account the new rules for filling out the form
Check how you reflected employee vacations in your reporting.
Copy of SZV-M
. When an employee leaves the company, it is necessary to prepare an individual copy of the SZV-M report - the employee may need it in the future. The SZV-M form was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p.
A copy of the full SZV-M report with data on all employees, which the company submits to the Pension Fund, does not need to be given to the employee, since this is personal data that is secret and cannot be disclosed (Article 7 of the Federal Law of July 27, 2006 No. 152 -FZ).
There are no fines for failure to issue a copy of the SZV-M, but if an employee still needs these certificates, he can file a complaint with the labor inspectorate, the prosecutor's office or the court. Such a risk exists, therefore, if an employee demands SZV-M in hand, information must be provided. To avoid disputes later, it is better to obtain written confirmation of the transfer of information. Details in the article: SZV-M upon dismissal of an employee in 2021
A copy of section 3 of the calculation of insurance premiums
. Prepare a copy of Section 3 of the calculation of insurance premiums for the resigning employee. Indicate information about the employee to whom payments were accrued (TIN, SNILS, full name, date of birth, citizenship, gender, series and number of the passport), identification of the insured person.
Information from the register of insured persons in the form DSV-3
. The form was approved by Resolution of the Pension Fund Board dated 06/09/2016 No. 482p. It must be issued upon payment of additional contributions to the funded part of the pension.
Should a copy of section 3 of the calculation of insurance premiums be given to an employee upon dismissal?
The DAM form that is current in 2021 came into effect on January 1, 2021. This means that from now on you need to provide copies of section 3 of the calculation of insurance premiums to your employees. The employer's responsibilities on this issue are reflected in paragraph 4 of Art. 11 of the Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ (as amended on 07/29/2018).
This procedure is of a declarative nature. An employee can contact the accounting department with a request to provide information from section 3. Based on the submitted calculations, we prepare copies for this employee. If the calculation is submitted electronically, it is enough to print it.
What should you do if you apply in the middle of the quarter? In this case, we fill out individual information in section 3 as of the date of application. The deadline for provision is 5 calendar days from the date of application.
Fill out the DAM for the first quarter of 2021 using convenient tools in Externa
April 22, 2021 From January 1, 2021, there were changes in legislation that affected the completion of the calculation of insurance premiums for the first quarter of 2021.
So that you can timely and correctly report to the Federal Tax Service and avoid fines and account blocking, Externa has new features: zero DAM report, quick addition of new employees, convenient filtering and tips on the recommendations of the Federal Tax Service.
— Loading data from SZV-M In the DAM form, section 3 is filled out for each employee, where you must indicate all his details: full name, INN, SNILS, date of birth and gender, as well as the code of the country of citizenship and the code of the type of identification document.
The number of insured persons in section 1 depends on the number of sections 3 with the attribute “insured” in lines 160-180.
